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of <h1>Customs Manual 2023: Export Procedures to Nepal and Bangladesh via Land Customs Stations, Shipping Bill Requirements, ECTS Verification</h1> The Customs Manual 2023 outlines the procedure for exporting cargo from Inland Container Depots (ICDs) or Container Freight Stations (CFSs) to Nepal and Bangladesh through Land Customs Stations (LCSs). Exporters must file a Shipping Bill via the EDI system, and the cargo is transported in sealed containers or trucks. The ECTS seal number is recorded on all Shipping Bill copies. At the LCS, Customs officers verify the trip report via the ECTS web application. If unauthorized unsealing is detected, the cargo undergoes a full examination, and potential adjudication proceedings may follow, including actions under the Customs Act and reporting to the GST Commissioner.
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